تأثیر ویژگی‌های فردی بر تمایلات افشاگری حسابرسان مستقل

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.

2 استادیار، گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.

3 استادیار، گروه حسابداری، واحد کنگاور، دانشگاه آزاد اسلامی، کنگاور، ایران.

چکیده

مقدمه: بعد از فروپاشی مؤسسه حسابرسی آرتور اندرسن، موضوع افشاگری در حوزه اخلاق حرفه‌ای توجه ویژه‌ای را به خود جلب کرد و حرفه حسابرسی ملزم شد بیش از پیش به الزامات استقلال حرفه پای‌بند باشد و در جهت منافع عموم عمل کند. در این پژوهش تأثیر ویژگی‌های فردی شامل نگرش فرد نسبت به افشاگری، ادراک فرد نسبت به کنترل رفتاری، پذیرش اخلاقی مطلوب، تعهد فرد نسبت به استقلال حسابرسی، مسئولیت فردی برای افشاگری و هزینه‌های افشاگری برای فرد بر تمایلات افشاگری درون‌سازمانی و برون‌سازمانی بررسی می‌شود.
روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و تلفیقی از روش‌های پیمایشی مقطعی و همبستگی است. نمونه پژوهش شامل 242 نفر از حسابرسان شاغل در مؤسسات حسابرسی معتمد بورس اوراق بهادار تهران از جمله سازمان حسابرسی در سال 1396 است. ابزار پژوهش پرسش‌نامه و سناریو است و فرضیه‌های پژوهش با استفاده از معادلات ساختاری با رویکرد کم‌ترین مربعات جزئی آزمون شده است.
یافته‌ها: متغیرهای نگرش فرد نسبت به افشاگری، ادراک فرد نسبت به کنترل رفتاری و مسئولیت فردی برای افشاگری بر هر دو بُعد درون‌سازمانی و برون‌سازمانی تمایلات افشاگری حسابرسان مستقل تأثیر مثبت و معنی‌دار دارد اما متغیر تعهد فرد نسبت به استقلال حسابرسی بر هیچ‌یک از دو بُعد تمایلات افشاگری حسابرسان تأثیر معنی‌دار ندارد. هم‌چنین، متغیر پذیرش اخلاقی مطلوب فقط بر بُعد تمایلات افشاگری برون‌سازمانی تأثیر مثبت و معنی‌دار دارد و هزینه‌های افشاگری برای فرد نیز تنها بر بُعد تمایلات افشاگری درون‌سازمانی تأثیر منفی و معنی‌دار دارد.
نتیجه‌گیری: نتایج پژوهش نشان می‌دهد که از دیدگاه حسابرسان مستقل افشاگری درون‌سازمانی به برون‌سازمانی ارجحیت دارد. هم‌چنین، ویژگی‌های فردی بر تمایلات افشاگری حسابرسان مستقل مؤثر است. بنابراین، پیشنهاد می‌شود در استخدام حسابرسان به ویژگی‌های فردی آن‌ها توجه شود. افزون براین، با شناسایی و درک بهتر عوامل مرتبط با افشاگری و در نظرداشتن ویژگی‌های شخصیتی مؤثر در حسابرسان می‌توان تمایلات افشاگری را پیش‌بینی کرد.

کلیدواژه‌ها

عنوان مقاله [English]

The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions

نویسندگان [English]

  • F. Saeedi 1
  • B. Jamshidi Navid 2
  • A. Taherabadi 3
  • M. Ghanbari 2
1 Ph. D. Student in Accounting, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
3 Assistant Professor, Department of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.
چکیده [English]

Introduction: Following the dissolution of Arthur Andersen Firm, whistleblowing in professional ethics attracted specific attention and auditing was obliged to comply with its independent requirements more than ever and acted in favor of public benefits. In this study the impact of individual characteristics including individual attitude toward whistleblowing, perceived behavioral control, desired moral approbation, individual commitment to auditing independence, personal responsibility for reporting, and personal cost of reporting on internal and external whistleblowing intentions are taken into consideration. 
Method: This research is an applied and cross-correlational study. The sample consists of 242 auditors working in reliable audit institutions of Tehran Stock Exchange such as Auditing Organization in the year of 2017.  A questionnaire and scenario were administered to collect data and research hypotheses were tested through partial least squares structural equation modeling.
Results: Individual attitude toward whistleblowing, perceived behavioral control, and personal responsibility for reporting affect internal and external whistleblowing intentions of external auditors positively and significantly, while personal commitment toward auditing independence has no significant impact on both aspects of whistleblowing intentions. Further, desired moral approbation has positive and significant effect on external whistleblowing intentions and personal cost of reporting has merely negative and significant effect on internal whistleblowing intentions.
Conclusion: The results indicate that internal whistleblowing has priority over external whistleblowing from the view of external auditors. Also, individual characteristics impact whistleblowing intentions of external auditors; therefore, it is suggested to consider individual characteristics of external auditors in terms of employing them. Whistleblowing intentions can be predicted by better understanding and identifying factors pertaining to whistleblowing and considering effective personality traits of auditors as well.

کلیدواژه‌ها [English]

  • External Auditors
  • Individual Characteristics
  • Whistleblowing

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